By Steven J. Oshins, Esq., AEP (Distinguished) In May of 2021, I conducted a LinkedIn poll asking, “[w]hich of the following are the first-tier trust jurisdictions?” The choices were (a) AK, DE, NV and SD, (b) NV and SD or (c) NV, SD and TN. The purpose of the poll was to see if the general public still believes that Alaska, Delaware, Nevada and South Dakota make up the first tier. Or have Nevada and South Dakota distanced themselves enough from Alaska and Delaware to deserve their own tier? Or has Tennessee improved enough to join Nevada and South Dakota…